Introduction

Many employees are provided with a computer or laptop in order to perform their duties as an employee. In the vast majority of circumstances, this will not give rise to a benefit and so there will be no reporting requirements.

This note covers the circumstances where the computer or laptop remains the property of the employer, and the employee uses it during their employment and is required to return it at the end of their employment. If the computer or laptop is owned by the employee, please refer to the Assets ― bought, sold or given guidance note.

Business only use ― exemption for provision of computers to employees

Where an employer provides an employee with a computer or laptop solely for business purposes, there is an exemption from tax and NIC and no reporting consequences if the following criteria are met:

1. •

   there is a business need for the employee to be provided with the computer or laptop and it is key to the performance of their duties

2. •

   the employer ensures